Published: 2018-05-16
Front Matter
i–v
Articles
The Fallacious Objections to the Tax Treatment of Carried Interest
319–334
Abstract
The tax treatment of carried interest has become a notorious bete noire for many politicians and some academicians and practitioners. Both 2016...
Considering "Citizenship Taxation": in Defense of FATCA
335–370
AbstractInspired by Ruth Mason’s recent article, Citizenship Taxation, which reaches a general conclusion against citizenship taxation, this Article...